Izibhengezo
Ukuthengiswa kwendawo kunokuba sisiganeko esibalulekileyo kwi ubomi bezemali bomntu nabani na. Ngaphandle kwemiba yezomthetho neyolawulo ebandakanyekayo kwintengiselwano, kubalulekile ukuqonda indlela yokubhengeza oku kuthengiswa kwiRhafu yeNgeniso.
Ukongeza, ukubhengeza ngokuchanekileyo kunokuthintela iingxaki zexesha elizayo kunye ne iFederal Revenue kwaye kuqinisekise ukuhlawulwa ngokufanelekileyo kwazo zonke iirhafu okanye ukusetyenziswa kokuxolelwa.
Izibhengezo
Amanyathelo okubhengeza ukuThengiswa kweNdawo
Ukubhengeza ukuthengiswa kwendawo kwiRhafu yeNgeniso kubandakanya amanyathelo athile aneenkcukacha ekufuneka alandelwe ngononophelo.
Ngoko ke, inyathelo lokuqala kukubala inzuzo eyinkunzi, engumahluko olungileyo phakathi kwexabiso lokuthengisa indawo kunye neendleko zokuyifumana. Iindleko zokuyifumana zinokubandakanya ixabiso lokuqala lokuthenga, ukongeza kwiindleko zokulungisa nokuphucula, ukuba nje zibhalwe ngokufanelekileyo.
Nangona kunjalo, emva kokubala inzuzo eyinkunzi, gcwalisa inkqubo yeGanho de Capital (GCAP), ebonelelwa yiReceita Federal. Le nkqubo inceda ekubaleni irhafu efunekayo kwinzuzo eyinkunzi nasekuveliseni iDocumento de Arrecadação de Receitas Federais (DARF) yokuhlawula.
Hlawula irhafu kwinzuzo yenkunzi kude kube lusuku lokugqibela lomsebenzi lwenyanga elandelayo kwinyanga yokuthengisa, ngomlinganiselo osuka kwi-15% ukuya kwi-22,5%, ngokuxhomekeke kwixabiso lenzuzo.
Kunyaka olandela ukuthengisa, ngexesha lokungeniswa kwerhafu yengeniso yonyaka, ngenisa idatha ye-GCAP kwinkqubo yokungenisa. Oku kuqinisekisa ukuba uxela ngokuchanekileyo lonke ulwazi malunga nokuthengiswa kwepropati kwiReceita Federal.
Ukukhululwa kunye nokuNcitshiswa kweRhafu yeNgeniso
Kukho iimeko ezithile apho umhlawuli werhafu anokukhululwa ekuhlawuleni irhafu kwinzuzo yenkunzi okanye abe nelungelo lokuncitshiswa:
Ukukhululwa ngokuThengiswa kwePropati yokuHlala, Ukuba umhlawuli werhafu usebenzisa imali efunyenwe kwintengiso ukuthenga enye ipropati yokuhlala kwiintsuku ezili-180, unokukhululwa ekuhlawuleni irhafu kwinzuzo yenkunzi. Oku kukhululwa kunokusetyenziswa kube kanye kuphela kwiminyaka emihlanu.
UkuNcitshiswa okuqhubekayo, Iipropati ezathengwa ngaphambi ko-1988 zifumana unciphiso ekubalweni kwerhafu efunekayo, oluqhubeka ngokuxhomekeke kunyaka wokuthengwa.
Ukhululo ngokwexabiso lentengiso, Izindlu ezithengiswe ngexabiso elilingana okanye elingaphantsi kwe-R$ 440 lamawaka nazo zinokukhululwa kwirhafu yenzuzo eyinkunzi, ukuba umthengisi akakhange enze enye intengiso yezindlu kwiminyaka emihlanu edlulileyo.
Amaxwebhu Ayimfuneko
Ukuze uphephe iingxaki neReceita Federal, gcina amaxwebhu elungelelanisiwe napheleleyo. Phakathi kwamaxwebhu abalulekileyo kukho:
- Izivumelwano zokuthenga nokuthengisa;
- Iziqinisekiso zentlawulo;
- Iinvoyisi zokuphuculwa okwenziwe kwipropati;
- Iirisithi namaxwebhu okuhlawulwa ngokupheleleyo kweerhafu.
Irhafu yeNgeniso: izibophelelo zerhafu
Ukuthengiswa kwepropati kubandakanya uthotho lwezibophelelo zerhafu ekufuneka uzifezekise ukuze uphephe iingxaki kwixesha elizayo.
Ukongeza, ukubhengeza ngokuchanekileyo intengiso kwiRhafu yeNgeniso, ukubala inzuzo eyinkunzi, ukuqonda ukukhululwa okukhoyo nokugcina onke amaxwebhu elungelelanisiwe ngamanyathelo abalulekileyo okuqinisekisa intengiselwano engenaziphazamiso nehambelana nomthetho werhafu waseBrazil.
Izibhengezo
Umfanekiso: Ukuveliswa kwakhona/I-Intanethi.
